{"id":60412,"date":"2026-03-02T11:29:21","date_gmt":"2026-03-02T14:29:21","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=60412"},"modified":"2026-03-02T11:29:21","modified_gmt":"2026-03-02T14:29:21","slug":"cnpj-receita-federal-esclarece-sobre-abertura-de-numero-de-inscricao-no-cnpj-para-os-planos-de-previdencia-complementar","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/03\/02\/cnpj-receita-federal-esclarece-sobre-abertura-de-numero-de-inscricao-no-cnpj-para-os-planos-de-previdencia-complementar\/","title":{"rendered":"CNPJ &#8211; RECEITA FEDERAL ESCLARECE SOBRE ABERTURA DE N\u00daMERO DE INSCRI\u00c7\u00c3O NO CNPJ PARA OS PLANOS DE PREVID\u00caNCIA COMPLEMENTAR"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a024\/2026\u00a0&#8211; DOU 1 de 27.02.2026<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a024\/2026\u00a0esclareceu que a abertura de n\u00famero de inscri\u00e7\u00e3o no Cadastro Nacional da Pessoa Jur\u00eddica (CNPJ) para os planos de previd\u00eancia complementar, determinada no art.\u00a05\u00ba\u00a0da Resolu\u00e7\u00e3o CNPC n\u00ba\u00a046\/2021\u00a0, n\u00e3o confere personalidade jur\u00eddica aos referidos planos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A norma esclareceu, ainda, que as obriga\u00e7\u00f5es acess\u00f3rias de patrocinadoras e das Entidades Fechadas de Previd\u00eancia Complementar (EFPC), referentes aos planos de previd\u00eancia complementar, devem conter as informa\u00e7\u00f5es centralizadas no CNPJ da EFPC e n\u00e3o nos CNPJ dos planos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a024\/2026\u00a0&#8211; DOU 1 de 27.02.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a024\/2026\u00a0&#8211; DOU 1 de 27.02.2026<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-fIo","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/60412"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=60412"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/60412\/revisions"}],"predecessor-version":[{"id":60413,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/60412\/revisions\/60413"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=60412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=60412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=60412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}